Decisões Sumárias nº 71/15 de Tribunal Constitucional (Port, 28 de Janeiro de 2015
| Magistrado Responsável | Cons. João Cura Mariano |
| Data da Resolução | 28 de Janeiro de 2015 |
| Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 71/2015
Processo n.º 59/15
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Secção
Relator: Conselheiro João Cura Mariano
DECISÃO SUMÁRIA
Relatório
A., S.A., inconformada com a sentença proferida pelo Tribunal Administrativo e Fiscal de Beja que julgou improcedente a impugnação judicial por si deduzida contra o ato de liquidação da taxa devida pela legalização de dez mangueiras abastecedoras existentes no Posto de Abastecimento de Combustível sito na E.N. n.º 4, em Santiago de Cacém, no valor de 16.350,60 , e imposto de selo no montante de 3,00 , da autoria do Diretor Regional de Évora da B., S.A., dela veio interpor recurso para o Tribunal Central Administrativo Sul.
Este Tribunal, por acórdão de 18 de setembro de 2014 julgou improcedente o recurso.
A Impugnante recorreu para o Tribunal Constitucional desta decisão, ao abrigo da alínea b), do n.º 1, do artigo 70.º, da LTC, pedindo a fiscalização da constitucionalidade do artigo 15.º, n.º 1, al. l), do Decreto-Lei n.º 13/71, de 23 de janeiro, com a redação dada pelo Decreto-Lei n.º 25/2004, de 24/01, na parte em que o mesmo é interpretado e aplicado no sentido de as taxas ali previstas incidirem sobre o número de mangueiras e não sobre as bombas abastecedoras dos postos de abastecimento, por violação do artigo 266.º, n.º 2, da Constituição, e dos princípios da proporcionalidade e da justiça nele consagrados.
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Fundamentação
A questão de constitucionalidade colocada pelo Recorrente já foi solucionada por este Tribunal que, nos acórdãos n.º 846/14 e 28/15 (acessíveis em www.tribunalconstitucional.pt), julgou não inconstitucional a interpretação normativa questionada.
Aderindo à fundamentação destes acórdãos, deve ser proferida...
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